There are many ways to give land to The Trustees of Reservations, including land that is worthy of conservation as well as land that is not, but can be sold as a tradeland to benefit land conservation. There can be considerable income tax, estate tax, and capital gains tax benefits that accrue to donors. Land may be given during one's lifetime or upon one's death as directed in a will. An entire property can be donated, or just a smaller parcel, portions of a parcel, or even undivided interests in a parcel. Reserved life estates in the property can be retained with the remainder interest transferred to The Trustees. And defined rights or easements can be retained for the donor, his or her heirs, and successors. Gifts of conservation restrictions on land can have similar complexities.
Expert staff are available to provide advice and guidance. Contact the Land Conservation Department by e-mail or call 978/840-4446 x1919.